Personal property taxes are levied annually against tangible personal property and due upon receipt of the tax bill, but no later than December 31 each year. The postmark determines the timeliness of payment.

Property tax rates are set each year by local taxing jurisdictions within the limits set by the Missouri Constitution and laws. Rates are based on the revenues that had been permitted for the prior year with an allowance for growth based on the rate of inflation.

The Cole County Health Department or one of the county's municipalities may declare that a property is a public nuisance if the condition of the property may endanger public safety, or is unhealthy or unsafe.

All lands and lots on which taxes are delinquent and unpaid for 3 years are subject to a tax certificate sale at public auction. The tax sale is held annually on the 4th Monday in August commencing at 10 a.m. at the Cole County Courthouse.